M/s MARFANI STEEL IMPEX THROUGH ITS PROPRIETOR MOHAMMED IRFAN MARFANI v. THE PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX & CENTRAL EXCISE, NAGPUR & ORS. – BOMBAY HIGH COURT

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

Anil L Pansare, Justice & Nivedita P Mehta, Justice

M/s MARFANI STEEL IMPEX THROUGH ITS PROPRIETOR MOHAMMED IRFAN MARFANI

THE PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX & CENTRAL EXCISE, NAGPUR & ORS.

WRIT PETITION No. 180 of 2026 dated 17.01.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73 & 74

Decision : In favour of assessee

Consolidated SCN for multiple years – Suppression of taxable value and short payment of CGST – Petitioner relied on Milroc Good Earth Developers (2025) and Rite Water Solutions (2025) holding no scope for consolidating various tax periods as GST scheme ties assessments to specific FYs with year-wise limitation under Sections 73(10) & 74(10) – Authorities cited Mathur Polymers(2025 ) permitting consolidated SCN for fraud cases – Held: Writ partly allowed – SCNs and order quashed – Liberty to reissue separate SCNs if viable.

Represented By:

Counsel for the Petitioner: Shyam Dewani, Counsel

M/s MARFANI STEEL IMPEX THROUGH ITS PROPRIETOR MOHAMMED IRFAN MARFANI v. THE PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX & CENTRAL EXCISE, NAGPUR & ORS. – BOMBAY HIGH COURT

M/s MARFANI STEEL IMPEX THROUGH ITS PROPRIETOR MOHAMMED IRFAN MARFANI v. THE PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX & CENTRAL EXCISE, NAGPUR & ORS. – BOMBAY HIGH COURT

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